Introduction

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William A. Shaw (editor)

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1954

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5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26

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'Introduction', Calendar of Treasury Books, Volume 26: 1712 (1954), pp. V-XXVI. URL: http://www.british-history.ac.uk/report.aspx?compid=85916 Date accessed: 23 July 2014.


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INTRODUCTION

IN his Prefatory Note to Vol. XX of this series the Deputy Keeper of the Records announced that no attempt would be made to continue the late Dr. Shaw's surveys of the Nation's Financial Administration. It has, however, been found necessary to give, besides the tabular matter abstracted from the Public Records, certain factual information without which the Statement of Revenue and Expenditure becomes a mere sterile matter of book-keeping and the Declared Accounts are at best only partially intelligible.
The object of this Introduction is, therefore, to give the briefest possible summary of the general political and military background, to show something of the correlation between the Estimates submitted to Parliament, the sums voted in Supply and the actual Out-turn as shown in the Accounts, and to state the new sources of Revenue voted by Parliament in Ways and Means.
Some mention has also had to be made of the proceedings of the Commissioners for taking the Public Accounts and the votes of the House of Commons thereon and of the lengthy discussions in this Session of previous Treaties and commitments. The story of the charges against the Duke of Marlborough is to be found in any History of the period, so that it is unnecessary here to give more than the bare facts disclosed in the Journals of the House of Commons. See particularly, for details and comment, the Rt. Hon. Winston S. Churchill: 'Marlborough: His Life and Times', Vol. IV, c. XXXI.
The 'Commons Journals' must themselves be consulted for details of Estimates and Accounts of Expenditure incurred.
With regard to proceedings in the House of Lords Mr. Maurice Bond, Clerk of the Records there, has recently edited the House of Lords Manuscripts 1710 to 1712 (`House of Lords MSS.' New Series, Vol. IX—London: His Majesty's Stationery Office 1949).
GENERAL
See Dr. G. M. Trevelyan: 'England under Queen Anne', `The Peace and the Protestant Succession', pp. 176–231.
Throughout the year Michaelmas 1711 to Michaelmas 1712 the Tory Government was in power, bent on a policy of an early Peace with France, for which secret negotiations had opened as early as August 1710; in April 1711 the first official request was made by the French Minister. As Harley was then ill from the wound inflicted by Guiscard, St. John took charge of the negotiations and during the summer and autumn arranged secretly with France the details of the great advantages which England was to obtain as set out in the Preliminary Articles of October, viz. a thirty years' monopoly of the Asiento; Gibraltar and Minorca; St. Kitts Island and Acadia; Newfoundland and Hudson's Bay; destruction of the fortifications of Dunkirk; trade rights in Spain; and acknowledgment of Queen Anne's title and the Protestant succession.
The Duke of Marlborough, meanwhile, was still Captain General and politically unpledged. Nevertheless, he powerfully supported Lord Nottingham's motion in the House of Lords against a Peace without Spain which was carried on December 7 by 62 to 54. There was every indication of a political crisis but vigorous action was taken; on December 31 the Queen dismissed Marlborough from all his offices and on 1 January 1711–12 twelve new Peers were created, thus rendering the Tory Majority as safe in the Lords as in the Commons.
The Congress of Powers assembled in Utrecht in the last days of January, the British representatives being the Bishop of Bristol and Lord Strafford.
The Duke of Ormonde was left Commander in Chief in Flanders; his instructions in April were to be cautious and in May he was told that it was the Queen's positive command that he should avoid engaging in any siege or hazarding a battle. The French were notified of these ``Restraining Orders' by a letter from Gaultier to Torcy of 10–21 May (French Foreign Office Archives, Aff. étr. Angleterre, 238 f. 73 quoted in Trevelyan op. cit. p. 230) but they were kept secret from the Allies. A month later an Armistice was arranged, and on July 5/16 Ormonde's Troops finally departed, marching back through Belgium and seizing Ghent and Bruges which had been closed to them.
On July 8/19 a small force of troops from England landed at Dunkirk to superintend its disarmament and the French received them as guests and friends.
On July 13/24 Prince Eugene was defeated at Denain and in the autumn the French proceeded to retake Douai, Le Quesnoy and Bouchain.
In September Lord Godolphin died of the stone.
In November the Duke of Marlborough went into voluntary exile and was joined by his Duchess in Holland.
HOUSE OF COMMONS
See 'House of Commons Journals', Vol. XVII.
THE QUEEN'S SPEECH
Parliament reassembled 7 December 1711; the Queen's Speech announced:
I am glad, that I can now tell you, That, notwithstanding the Arts of those who delight in War, both Place and Time are appointed for opening the Treaty of a general Peace.
Our Allies, especially the States General, whose Interest I look upon as inseparable from my own, have, by their ready Concurrence, expressed their entire Confidence in me. ...
My chief Concern is, That the Protestant Religion ... may be continued to you, by securing the Succession to the Crown ... to the House of Hanover.
I shall endeavour, That, after a War which has cost so much Blood and Treasure, you may find your Interest in Trade and Commerce improved and enlarged by a Peace. ...
The best Way to have this Treaty effectual, will be to make early Provision for the Campaign: Therefore I must ask of you, Gentlemen of the House of Commons, the necessary Supplies for the next Year's War: And ... to make such Despatch therein, as may convince our Enemies, that, if we cannot obtain a good Peace, we are prepared to carry on the War with Vigour: ...
The House of Commons passed the usual Address of Thanks and an Amendment against allowing Spain to pass to a member of the House of Bourbon was defeated. ('Commons Journals', Vol. XVII, p.1.)
SUPPLY
There was no undue delay in getting down to the business of Supply and of Ways and Means. On December 10 the House resolved itself into a Committee of Supply of the whole House, which reported the next day. On December 11 the House passed the following Resolutions and Orders:
Resolved, That an Estimate of the Ordinary of the Navy, for the Year 1712, be laid before this House.
That an Estimate of the Land Forces, for the Year 1712, be laid before this House.
That an Estimate of the Office of Ordnance for Land Service, for the Year 1712, be laid before this House.
That an Account of the particular Expenses for the Ordinary of the Navy, on the several Heads thereof, for the last Year, be laid before this House.
That an Account of the present Debt of the Navy, upon the respective Heads thereof, be laid before this House.
That an Account of the Subsidies to her Majesty's Allies, pursuant to the respective Treaties, be laid before this House.
That an Account be laid before this House of what Monies have been paid into the Receipt of the Exchequer, upon the Funds granted the last Year.
That an Account of the present Debt of the Office of Ordnance be laid before this House.
That the Auditors of the Imprests do lay before this House a Certificate how far the Imprest Accountants have passed their Accounts.
Resolved, That the Officers of the Mint do lay before this House an Account of the Deficiency of the Money produced by the Coinage of Plate brought in upon the Lottery Act of 1711, after the 14th Day of May, 1711, at such Rates and Prices as had been agreed to by this House.
That the Officers of the Mint, in England, do also lay before this House an Account of what is due to the Moneyers for re-coining the Money of Scotland, and their Charges incident thereunto.
That an humble Address be presented to her Majesty, that she will be pleased to give Directions to the proper Officers to lay the said Estimates and Accounts before this House.
Ordered, That the said Address be presented to her Majesty by such Members of this House as are of her Majesty's most honourable Privy Council.
Ordered, That the Commissioners for taking, examining, and stating, the publick Accounts of this Kingdom, do lay before this House an Account of their Proceedings in the Execution of that Commission, as soon as conveniently they can.
On December 13 it was further Ordered, That an Estimate of the Sum which will be wanting to make up the Sum of Five hundred Sixty-eight thousand Two hundred Seventy-nine Pounds Ten Shillings for the Fund of the South Sea Company, and Eight thousand Pounds for Charges of Management of the Affairs of the said Company; amounting together to Five hundred Seventy-six thousand Two hundred Seventy-nine Pounds ten Shillings; for the Year commencing from Christmas 1711; be laid before this House. ('Commons Journals', Vol. XVII, p. 7.)
ESTIMATES
In accordance with the above Resolutions the following Estimates and Accounts were produced:
1711, December 13. Accounts of the Deficiency of Money produced by the Coinage of Plate amounting to 1,915l. 11s. 6d.
Allowance for recoining the money of Scotland, amounting to 3,875l. 9s. 6d. whereof there remained due 2,700l. 5s. 3½d.
(C.J., Vol. XVII, p. 8.)
December 15. Estimate for the 40,000 men, amounting in all for 40,038 men (18,426 English, 21,612 foreign) to 917,696l. 13s. 11d. (of which 493,380l. 10s. 5d. was for the English, 384,316l. 3s. 6d. for the foreigners, (fn. 1) making 877,696l. 13s. 11d., with 40,000l. for bread-waggons, forage, etc.)
(C.J., Vol. XVII, p. 10.)
December 17. Estimate for the Ordnance, amounting to 130,091l. 19s. 7½d. but no demand had yet been made for supplying the Train in Spain and the Garrisons of Gibraltar and Port Mahon.
(C.J., Vol. XVII, p. 11).
Debt of the Office of Ordnance to 30 November 1711, amounting to 104,582l. 13s. 11¾d. for which tallies and South Sea Stock were in the Treasurer's hands amounting to 145,339l. 5s. 5½d. of which 42,000l. was to be used for buying land for fortification, leaving 103,339l. 5s. 5½d.; the net debt was thus stated as 1,243l. 8s. 6¼d.
(C.J., Vol. XVII, p. 12.)
December 22. Estimate of the Navy Debt on 30 Sept. 1711; this showed:
£s.d.
debt before Queen Anne's reign74,23495
debt since the Queen's Accession7,157,55406
7,231,788911
whereof discharged by South Sea Stock4,256,9311210
leaving to be discharged2,974,856171
towards which remained of South Sea Stock, etc.2,173,8951411
leaving wanting800,96122
towards which sums received by the Navy Treasurer since Michaelmas 1711 (497,216l. 6s. 1d.) and remains of sums voted for the Navy in the last Session (295,182l. 14s. 9d.) amounted to792,399010
leaving8,56214
but, the produce of Funds granted in the last Session falling short to answer the sums voted for the Navy in the last Session, there must be added186,97412
leaving unprovided for£195,53626
(C.J., Vol. XVII, pp. 20–23; wherein details are given under the separate Heads.)
1711–12, January 17. Account of Monies paid into the Exchequer upon the Funds granted in the previous Year; this showed:
£s.d.£s.d.
on the Land Tax, in money386,006168
on the Land Tax, by tallies55,00000
441,006168
on the Malt Duties in money6,52000
Contributions to the 1,500,000l. Lottery1,451,00000
Contributions to the Two Million Adventure1,957,88694
on the Hop Duties80,00000
3,936,41360
Residue of funds for 1711, completed by striking tallies1,814,6893
£5,751,1029
C.J., Vol. XVII, pp. 26, 27.)
Estimate of the Guards and Garrisons: this showed annual charges as follows:
£s.d.
Horse, Dragoons and Foot455,541510
Independent Companies13,289100
Invalid Companies10,497189
General Officers, Contingencies and Garrisons60,89714
£540,226811¾
(C.J., Vol. XVII, pp. 27, 28.)
February 2. An Account of her Majesty's Proportion of Subsidies payable to the Allies, pursuant to the Treaties, for the year 1712. This gave a total of 478,956l. 16s. 7d. including 150,000l. to the King of Portugal, 160,000l. to the Duke of Savoy and (in all) 98,123l. 9s. 9d. to the King of Prussia.
Estimate of the 20,000 Men, etc. This showed:
£s.d.
total of the Queen's share of the Troops of Augmentation [one half]177,51136
other Additional Forces94,42324
a further Augmentation166,570143
a Battalion of the Prince of Ottingen12,00000
£450,50501
Estimate of her Majesty's Forces to serve in Spain and elsewhere, for the Year 1712:
£s.d.
total for 8,943 men495,16826
Estimate of the Prisoners taken at Brihuega:
total for 8,100 men188,820118
683,988142
General Officers etc. in Spain38,62426
General Officers etc. in Portugal33,66868
756,28134
Estimate for the Foreign Forces in Spain:
total for 21,899 men715,89614
£1,472,17717
A Return explaining the Deficiency of the Grants for 1711 showed:
£s.d.
Sums voted7,299,83917
Grants in Parliament towards the Public Services6,710,00000
Deficiency£589,83917
An Abstract of Estimates was presented by Mr. Lowndes on the same day, showing:
£s.d.
for 40,000 men in Sea Service, including 8,000 Marines2,080,00000
for the Ordinary of the Navy180,00000
for re-coining the money of Scotland2,7005
for Deficiency of Plate coined at the Tower1,915116
to make good to the Navy so much as is to be paid quarterly to the South Sea Company535,33210
To Guards and Garrisons, including 5,000 men for Sea Service540,226811¾
for 40,000 Men in Flanders917,6961311
for the Troops of Augmentation in Flanders450,50501
for Forces to serve in Spain, Portugal or elsewhere1,472,17717
Subsidies to Allies pursuant to Treaties478,956167
Ordnance for Land Services130,00000
Transports per Estimation144,00000
Deficiency of the Grants for 1711589,83917
Deficiency of the Malt Act per Estimation180,00000
£7,703,35012
A further Account of extraordinary Charges of the War, relating to the Land Forces, for which no Provision had yet been made by Parliament, was to be laid before the House as soon as this could be adjusted.
C.J., Vol. XVII, pp. 61–65.)
RESOLUTIONS ON SUPPLY.
£s.d.
December 13. That 40,000 men be employed in the Sea Service for the year 1712, including 8,000 Marines, and that a sum not exceeding 4l. per man per mensem be allowed for maintaining the said 40,000 men for 13 months, including the Ordnance for Sea Service2,080,00000
Agreed. (C.J., Vol. XVII, p. 8.)
December 14. That sums be granted not exceeding the following amounts:
for the Ordinary of the Navy180,00000
for recoining the monies of Scotland2,7005
to make good the Deficiency produced by the coinage of Plate1,915116
Agreed. (C.J., Vol. XVII, p. 9.)
January 19. That, to make good for services of the Navy the sum which is to be paid by the Navy Treasurer by quarterly payments to the South Sea Company, there be granted the sum of535,33210
(C.J., Vol. XVII, p. 32)
February 23. That the 40,000 men be continued for the year 1712.
that the additional 10,000 men be likewise continued.
that further additional Forces in the Low Countries be continued, not exceeding 15,178 men; upon condition that the States General do agree to add to such additional Forces the Proportion of Three-fifths to Two-fifths.
that, for maintaining the 40,000 men, a sum be granted not exceeding886,223186
that, for maintaining the 10,000 additional men, a sum be granted not exceeding177,51136
that so much money as now is, or before 1 Aug. 1712 shall be, deficient to complete the quarterly payment of Annuities [under the Act 6 Anne, c. 2] charged upon the Half Subsidies be supplied and made good.
that so much as is, or shall be deficient to complete the quarterly payment of Annuities [under the Act 6 Anne, c. 39] charged upon several over-plus monies be supplied and made good.
that a sum not exceeding 50l. per an. be added to a Fund settled by an Act of the last Session [9 Anne, c. 16], whereby a rent of 10s. a year is payable upon licensing hackney chairs.
that the said additional sum be raised during the continuance of the said Act.
Agreed. (C.J., Vol. XVII, p. 110.)
February 28. That, for maintaining the additional Forces in the Low Countries, not exceeding the number of 15,178, a sum be granted not exceeding260,993167
(C.J., Vol. XVII, p. 114.)
March 4. That, to defray the charge of the British and other Forces in her Majesty's pay in Spain for one quarter to Ladyday 1712, there be granted a sum not exceeding225,3857
that, for her Majesty's proportion of the charge of the War in Spain from Ladyday 1712 to Christmas 1712, there be granted250,00000
that an humble Address be presented, humbly beseeching that it may be represented to his Imperial Majesty that from and after 25 March 1712 her Majesty will look upon herself obliged to contribute no more to the Expense of the War in Spain than one third of 4,000,000 crowns proposed by Prince Eugene of Savoy for the charge of that part of the War.
Agreed and ordered. (C.J., Vol. XVII, p. 124.)
March 13. That, for her Majesty's proportion of the charges for the War in Portugal, the sum be granted of196,4521410
that for the charge of the Office of Ordnance for Land Service a sum be granted not exceeding111,983104
that, for carrying on and finishing the fortifications at Edinburgh Castle, a sum be granted not exceeding2,50000
that, for the carrying on and finishing the fortifications of Fort William, a sum be granted not exceeding1,62000
that, for the carrying on and finishing the fortifications of Dunbarton Castle, a sum be granted not exceeding30869
Agreed. (C.J., Vol. XVII, p. 134.)
March 19. That, to complete the charge of building the English Church at Rotterdam, there be granted a sum not exceeding2,50000
that, for the pay of the Horse, Foot and Dragoons in Great Britain and of nine Independent Companies, there be granted a sum not exceeding468,8301510
Agreed.
that, for the pay of the General Officers for the Guards and Garrisons, there be granted a sum not exceeding14,41018
Agreed.
that a sum not exceeding 13,734l. 8s. 9d. be granted for Contingencies of the Guards and Garrisons.
Reduced by the House to7,50000
that a sum not exceeding 32,752l. 7s. be granted for the pay of the Garrisons.
Reduced by the House to23,40000
(C.J., Vol. XVII, p. 142.)
April 1. That, to defray her Majesty's proportion of subsidies payable to the Allies, pursuant to Treaties, a sum be granted not exceeding328,956167
that, towards defraying the charge of transporting Land Forces, a sum be granted not exceeding80,00000
that to make good the Deficiencies of the Grants for the year 1711, a sum be granted not exceeding589,839174
Agreed. (C.J., Vol. XVII, p. 165.)
April 15. That, for the extraordinary allowance of forage for Dragoons in North Britain 22 Dec. 1710 to 23 Dec. 1711, a sum be granted not exceeding4,980156
that, for the pay of several Officers in New England etc., a sum be granted not exceeding23,63713
that, for forage money for Col. Kerr's Regiment of Dragoons, sent from North Britain to Flanders, a sum be granted not exceeding1,4739
that a sum be granted not exceeding 2,460l. for 123 of the English Light Horse killed in Flanders.
that, for the extraordinary charge of Forage in Flanders 1711–12, there be granted a sum not exceeding50,00000
that, for the expense of the Battalion of Ottinghen, a sum be granted not exceeding4,285150
that, for the moiety of the charge of two Regiments formed in Flanders out of French deserters, a sum be granted not exceeding2,133176
that, for her Majesty's Moiety of 60,000 crowns to be paid the Elector Palatine, a sum be granted not exceeding7,142172
that, towards her Majesty's proportion of forage or bread for the four Palatine Battalions of the Corps of Neutrality, a sum be granted not exceeding98610
that, for the pay to 22 Dec. 1711 of the Commissioners to inspect the Accounts relating to the War in Spain, etc., and of their Secretary, a sum be granted not exceeding2,42500
that, for the support of the Royal Hospital at Chelsea, etc., a sum be granted not exceeding60,00000
that, for the pay of the Commissioners for inspecting the Accounts relating to the War in Italy, etc., for the year 1712, a sum be granted not exceeding6,20500
that, for the pay of several Officers employed with the Troops in New England, a sum be granted not exceeding5,663118
that, for her Majesty's Bounty to Volunteers, etc., a sum be granted not exceeding13,50000
that, for forage, etc., of Col. Kerr's Dragoons and a Battalion of Foot Guards in the Low Countries, a sum be granted not exceeding1,91450
that, for the pay of two additional Troops and additional men of the Earl of Stair's and of Col. Ross's Regiments of Dragoons, a sum be granted not exceeding7,555100
that, for the pay of several Officers en second in Britain and of others serving in Spain and Flanders, a sum be granted not exceeding8,70000
that, for half pay of Officers of several Regiments of Foot and Dragoons, reduced and to be reduced, upon the Establishment of Spain and Portugal, a sum be granted not exceeding34,00000
that, for pay of the General and Staff Officers in Portugal to Ladyday 1712 and for contingencies and for forage, etc., a sum be granted not exceeding8,41718
Agreed with the exception of the 2, 460l. for the Light Horse which 'passed in the Negative'.
(C.J., Vol. XVII, p. 190.)
£6,671,386110½
In Treasury Accounts, General, Various [T.35], Vol. XVII there is found inter alia a similar list of Supplies voted for 1712 but with an additional memorandum to the effect that in the Appropriating Clause for 1712 the further sums underwritten are charged on the Aids or Supplies for the same Year:
£s.d.£s.d.
salaries of the Commissioners of the Public Accounts3,50000
their Incidents2,50000
their salaries as Commissioners for Army Debts3,50000
their Incidents as such1,00000
10,50000
The Deficiency to complete one Quarter due at Midsummer 1712 on Annuities of 80,000l. per an. purchased 6 Anne [Stat. 6 Anne, c. 2]20,00000
and the Deficiency to pay the Annuities of 40,000l. per an. purchased eodem anno [Stat. 6 Anne, c. 39] quarterly until 25 December 1712 inclusive, upon which one quarter due at Midsummer 1712 amounts to10,00000
30,00000
towards which there is public money in the Exchequer on 24 June 17127,98861
remainder to be supplied out of this Year's Aid is22,0111311
£32,5111311
Thus the total is raised from 6,671,386l. 1s. 10½d. to 6,703,897l. 15s. 9½d.
The Deficiencies under the Acts for Annuities 6 Anne, c. 2 and c. 39, have already been mentioned as voted on February 23 (C.J., Vol. XXVII, p. 110).
The Bill to continue the Act for taking, examining and stating the Public Accounts for one year longer was ordered January 28 (C.J., Vol. XVII, p. 40) and passing through the usual stages received the Royal Assent March 3 (C.J., Vol. XVII, p. 123) as 10 Anne, c. 11. The Bill for taking Debts due to the Army Transport Service and for the Sick and Wounded was ordered June 10 (C.J., Vol. XVII, p. 263), finally passed with amendments June 18 (C.J., Vol. XVII, p. 271) and received the Royal Assent June 21 (C.J., Vol. XVII, p. 274) as 10 Anne, c. 38. It was ordered June 12 (C.J., Vol. XVII, p. 265) that the Commissioners for taking the Public Accounts be also the Commissioners for ascertaining the Army Debts for Transports, etc. (see s. 1 of the last mentioned Act for their names).
Provision was made for payments to the Commissioners of Accounts by 10 Anne, c. 19, s. 119, whereby all the monies lent to the Queen under 10 Anne, c. 1 (Land Tax) and under 10 Anne, c. 7 (Malt Duties) as should remain after satisfying the Loans, Charges etc. thereon as directed in those Acts as well as any surplus under 10 Anne, c. 18 (Soap Duties) and under that Act (Duties on Hides) should be appropriated inter alia for and towards the sum of 3,500l. for salaries, and any sum not exceeding 2,500l. for payment of clerks and other charges to the seven Commissioners of Accounts, and any further sums not exceeding 3,500l. for the salaries of such Commissioners as should be empowered to ascertain the Army Debts and also any sum not exceeding 1,000l. for the Commissioners' incident charges relating to the latter service.
For the sums voted for the Public Services as given in the Treasury Annual Account [T.30/4] see pp. lxxviii–lxxx below; there the total voted and enacted is brought up to 7,015,107l. 16s. 5½d.:
(1) by a revised figure of 540,321l. 12s. 0½d. for the sum required to make good to the Navy so much as was to be paid to the South Sea Company;
(2) by the inclusion of several sums pursuant to Acts of Parliament etc.; among which are the 10,500l. allowed the Commissioners of Accounts and also the Deficiencies under 6 Anne c. 2 and 6 Anne c. 39; the Deficiency on the latter is given up to Xmas 1712 in lieu of Midsummer 1712 and is thereby increased to 30,000l.; towards the resulting Deficiency of 50,000l. under the two Acts 17,989l. 6s. 7d. was directed to be paid out of unappropriated monies (as against 7,988l. 6s. 1d. available in June) leaving 32,010l. 13s. 11d. (in lieu of 22,011l. 13s. 11d. as given above).
The Committee of Supply also had before them various returns of past expenditure; see Index to 'Commons Journals', Vol. XVII, s.v. Supply.
WAYS AND MEANS: SUPPLY BILL
The Bill for the Land Tax was ordered on December 15 to provide for an Aid not exceeding 4s. in the 1l. upon all Lands, etc., in England, Wales and Berwick-upon-Tweed and for a proportionable Cess according to the ninth Article of the Treaty for the Union to be laid upon Scotland. The Bill was accordingly presented and read on December 17, committed December 18, read a second time with amendments December 20, ingrossed and read a third time (with a further amendment) December 21 and agreed to by the House of Lords December 22 (C.J., Vol. XVII, pp. 11, 12, 13, 15 and 23). It received the Royal Assent the same day [10 Anne c. 1].
The Malt Duties Bill was ordered January 23, read January 25, read a second time and committed January 26, considered in Committee January 28 (a Credit Clause being added and also a Transfer Clause authorising transference to the Register of the New Act of principal and interest remaining unpaid on January 31), reported etc. January 29, passed January 31 and agreed to by the House of Lords February 5 (C.J., Vol. XVII, pp. 35, 39, 49, 50, 54 and 68). It received the Royal Assent on February 9 [10 Anne c. 7].
By the same Act part of the Coinage Duties was to be applied to pay the deficiency of the value of Plate coined and for the recoining the old money of Scotland [10 Anne c. 7, ss. 4 and 5].
A Bill for Duties on Soap, Paper, Linen etc. was ordered March 29, and read April 16 (C.J., Vol. XVII, pp. 159, 193). A Fund of 168,003l. per an. for 32 years was to be charged out of Duties on Soap and Paper made in Great Britain or imported, and upon Silks, Calicoes, Linens, etc., and upon Bricks, Tiles, Slate, Lime and Building or Paving Stone; for raising 1,800,000l. by way of Lottery. A proposal to leave out the Duties on Bricks, etc., was discussed April 22 and on April 29 the Committee of the whole House was instructed to omit this Clause; the money was to be met from the Duties on stamped Vellum, Parchment and Paper (see next paragraph) and the two Bills were to be made into one (C.J., Vol. XVII, pp. 197 and 203).
Resolutions for Duties on Stamped Vellum, Parchment and Paper, and licensing an additional Number of Hackney Chairs, and for charging stocks of Dice and Cards in hand were read April 22 (C.J., Vol. XVII, p. 195–6). Stamp Duties were to be payable on documents not heretofore charged therewith, inter alia a Duty was to be laid upon all Pamphlets and Newspapers, at the rates of 1d. upon every single half sheet printed or written, 12d. for every advertisement in any printed paper, and 2d. upon every whole sheet of any pamphlet or newspaper, printed or written. All stock in hand of Cards and Dice that had not already paid Duty was to pay the new Duty and a Duty was to be laid on all Pasteboards, Millboards and Scaleboards, made or imported. These further Duties were to continue for 32 years.
Further Resolutions of the Committee of Ways and Means were read April 24 (C.J., Vol. XVII, pp. 199–200). It was ordered that a Bill or Bills be brought in upon the said Resolutions and those previously agreed to.
A proposal for a further Duty on all wrought Brass called Black Latten and Metal prepared, imported into Great Britain, was among the Resolutions of April 24; this was read a second time but negatived April 29 (C.J., Vol. XVII, p. 203).
The combined Bill for Duties on Soap, etc. and for the new Stamp Duties received further consideration and amendments from May 3 onwards until ordered to be engrossed on May 13 (C.J., Vol. XVII, pp. 209–19); it was read a third time on May 15, passed May 16 (C.J., Vol. XVII, p. 226), agreed to by the Lords and received the Royal Assent May 22 [10 Anne, c. 18.]
The Act provided inter alia:
s.1From 10 June 1712 Soap imported to pay 2d. per 1b. for 32 years, Soap made in Great Britain 1d. per 1b.
ss.4
and 5.
The Duties on imported Soap to be under the management of the Customs; Commissioners to be appointed for the Duties on Soap made in Great Britain, to have the same jurisdiction as Commissioners of Excise (s. 32).
s.37Duties on Paper etc. imported for 32 years from 24 June 1712 (rates detailed); under the management of the Customs (s.42).
s.43Duties on Paper, Pasteboard, etc. made in Great Britain (rates detailed). Commissioners to be appointed (s. 46), to have the same jurisdiction as Commissioners of Excise (s. 67).
s.71Printed Linens imported to pay 15l. per cent. ad Valorem from 20 July 1712 for 32 years; the management to be as for Paper imported (s. 72).
s.74Duties on Silks, etc. printed in Great Britain for the same period. Commissioners to be appointed (s. 75) with the same jurisdiction as Commissioners of Excise (s. 98).
s.105New Stamp Duties for 32 years from 1 Aug. 1712, including Duties on Books, Pamphlets, etc. (s. 113). The Commissioners of the Stamps were to manage these Duties (s. 115).
s.138The above Duties were to provide a yearly fund of 168,003l. for clearing off a Principal Sum of 2,341,740l. with Interest at 6 per cent., any Deficiency to be made good out of the next Aid granted in Parliament or out of any Public Monies in the Exchequer unappropriated.
Ss. 139 et seq. dealt with a new Lottery to be raised by subscriptions of 10l. or multiples thereof for 1,800,000l., divided into three Lotteries of 600,000l. each, 10,000 fortunate tickets and 50,000 unfortunate tickets being allotted to each of the three (s. 143).
Ss. 174 and 175 provided for additional Hackney chair licences and s. 176 enacted that Cards and Dice made before 12 June 1711 and remaining unsold should be liable to Duty of½d. a pack on Cards and of 6d. a pair on Dice.
In order to prevent loss of Stamp Duties, s. 192 provided for a penalty of 100l. for persons in Holy Orders in England, etc., marrying any person after 24 June 1712 without publication of Banns or Licence. ('Statutes of the Realm', Vol. IX, pp. 595 et seq.)
On May 22 (C.J., Vol. XVII, p. 235) the Committee of Ways and Means recommended a Duty on Starch (2d. per 1b. on starch imported, 1d. per 1b. on starch made in Great Britain); further Duties were to be laid on Coffee, Tea, Drugs, etc.; Additional Duties were to be imposed on Hides and Skins and upon Vellum and Parchment: a further Duty was to be laid on all Gilt and Silver Wire; a Duty was to be laid on all Policies of Assurance in London, etc., at the rate of 2s. 4d. for each Policy. The above Duties were to be granted for a term of 32 years to raise a fund of 168,003l. per an. by way of a Lottery. An amendment was carried substituting for 'way of a Lottery' the words 'Contribution for Exchequer Orders, payable in Course, with a certain Increase of Principal and Interest, according to several Classes, with the Addition of Chances'. It was ordered that a Bill be brought in accordingly. The Bill was read May 30 and committed May 31: after consideration in Committee, etc., the Bill was ordered to be ingrossed June 14, passed June 18 (C.J., Vol. XVII, pp. 247, 248, 254, 256, 261, 264, 265, 268, 271). It was agreed to by the Lords and received the Royal Assent June 21 [10 Anne c. 19].
The Act provided inter alia:
s.1Duties on Leather, etc., imported (rates given).
s.2Duties on Leather manufactured in Great Britain for the same period (rates given).
s.3Duties on Vellum and Parchment imported or made in Great Britain (rates given).
The above were all granted for 32 years from 1 Aug. 1712 and by s. 4 were to be raised as under the Act 9 Anne c. 12.
s.7Duties on Starch for the same period: those on imported Starch to be raised as the Duties on imported Soap (s. 8); Commissioners to be appointed for the Duties on Starch made in Great Britain (s. 9) with the same jurisdiction as Commissioners of Excise (s. 32).
s.34Duties on Coffee, etc. for 32 years from 16 June 1712; 12d. a 1b. on coffee; 2s. a 1b. on tea from places within the East India Company's limits; 5s. a 1b. on tea from elsewhere; 20l. per 100l. value on all drugs (except dying Drugs imported and Turpentine from the British Plantations).
s.48Duties on Gilt and Silver Wire for 32 years from 1 July 1712; in the case of Imported Wire to be raised as for Soap and Starch (s. 49); for Wire made in Great Britain Commissioners to be appointed (s. 50) with the same jurisdiction as Commissioners of Excise (s. 67).
s.69Every Policy of Assurance to pay 2s. 4d. Additional Duty for 32 years from 1 Aug. 1712; to be managed by the Commissioners of the Stamp Duties (s. 71).
s.80The above Duties to be used to provide a Yearly Fund of 168,003l. for clearing off the Principal Sum of 2,341,990l. and Interest at 6 per cent. per an. Any Deficiency to be made good out of the next Aid granted by Parliament.
ss.81
et seq.
A Lottery for 1,800,000l. to be raised by subscriptions of 100l. or of multiples thereof; 18,000 tickets to be divided into five Classes with varying chances in each (detailed in s. 85).
s.109
et seq.
contain various Miscellaneous Provisions, dealing with various Duties etc. including an Appropriation Clause (s. 119) to cover this and other Acts (see p. xiii above).
('Statutes of the Realm', Vol. IX, pp. 640 et seq.)
The above Acts are those of major financial importance during this year. The Act 10 Anne, c. 20, is an Act for enlarging the time for building fifty new Churches; 10 Anne, c. 27, provides for the support of the Royal Hospital, Greenwich; 10 Anne, c. 35, for continuing the Trade of the United East India Company; and 10 Anne, c. 37, for continuing the Trade to the South Seas.
In T.35/17, which has been cited above, Ways and Means for 1712 are given to the following effect:
£s.d.
15 Dec. 1711. Resolved, that an Aid not exceeding 4s. in the 11. be raised in the year 1712 upon land etc. The credit whereupon is for1,880,00000
23 Jan. 1711–12. Resolved, that the Duties on Malt etc. be continued from 23 June 1712 to 24 June 1713, the Credit upon which (ultra 187,354l. 10s. 11d. transferred) is462,6459
Resolved, that a sum not exceeding 1,915l. 11s. 6d. out of Coinage Duty be applied to make good the deficiency of the Coinage of Plate brought in upon the last Lottery Act after 14 May 17111,915116
Resolved, that a sum not exceeding 2,700l. 5s. 3½d. out of Coinage Duty be applied to satisfy the charges of the recoining of the money of Scotland2,7005
(the two last Articles are in the Malt Act)
1 March. Resolved, that the Deduction of 2½ per cent. which has or ought to have been made from the Pay, Subsidies or other Allowances for Foreign Troops in her Majesty's Service be continued for the Year 1712, and applied for the service of the War in aid of the Provision made or to be made in this Session of Parliament for that purpose21,7642
Resolved, that the Money which is, or before 1 Aug. next shall be, deficient to complete the Quarterly Payments of the Annuities of 80,000l. per an. purchased 6° Annœ be supplied out of any Public Money that is or shall be in the Exchequer not appropriated to particular Uses by former Acts.
Resolved, that so much as is, or shall at any time, or times, be deficient to complete the quarterly payments of the Annuities of 40,000l. per an. purchased 6° Annœ be supplied ut supra.
Resolved, that, for raising the sum not exceeding 50l. per an. resolved to be added to the Fond by the Act of last session [9 Anne c. 16], whereby a rent of 10s. a year is payable for Licences for Hackney Chairs, a further power be given for licensing an additional number of Hackney Chairs not exceeding 100 at a rent not exceeding 10s. each.
11 March. Resolved, that a Duty be laid on all Silks, Calicoes, Linens and Stuff, Printed, Stained or Painted in Great Britain, except such Stuffs made of Woollen (or whereof the greatest part in value shall be Woollen) for 32 years from 20 July 1712 and half those rates on Stock in hand for Sale.
£s.d.
27 March. An Additional Duty of 15l. per cent. ad valorem for 32 years on Chequered and Striped Linens and all Linens Painted, Stained or Dyed which shall be Imported and half [rates on] Stock in hand was added to this Fond and the whole is valued at per an.50,00000
24 March. Resolved, that a Duty be laid on Paper; for 32 years from 24 June 1712, and the like Duty on Stock of Paper then in hand; these are valued at per an15,00000
22 and 24 April 1712. Resolved, that a Duty be laid on all Soap; for 32 years from 10 June 1712; and the like Duties on Stock in hand; these are valued at per an.100,00000
Resolved, that the new Stamp Duties to arise on Surrenders, Resignations, Transfers and on Newspapers and Pamphlets be granted for 32 years from 1 Aug. 1712; value per an.20,00000
185,00000
to secure a yearly Fond of 168,003l. for 32 years to raise by a Lottery1,800,00000
22nd May. Resolved, that Additional Rates be laid on Hides, Skins, Vellum and Parchment for 32 years from 1 August 1712; value per an.80,00000
New Duty on Starch for 32 years from 1 August 1712; and the whole Duty for Stock in hand; value per an.30,00000
and new Duties on Coffee, Tea and Drugs (except Dying Drugs, etc.) for 32 years from 15 June 1712; the whole Duty for stock of Coffee and Tea in hands of any Company or Merchants Importers; value per an.40,00000
22 May. Duties on Gilt and Silver Wire for 32 years from 1 July 1712; half Duties for Stock in hand; value per an.10,00000
Duty of 2s. 4d. on every Policy of Insurance for 32 years from 1 August 1712.10,00000
170,00000
to secure another yearly Fond of 168,003l. for 32 years to raise for Orders payable in Classes1,800,00000
5,969,0258
Deficiency (i.e. the difference between the services voted and the sums effectually raised for the year 1712 and for former arrears and deficiencies)734,87273
£6,703,89715
The Apportionment is then given as follows:
£s.d.
Navy, for Victualling, Wages, Wear and Tear and Ordnance for Sea Service2,080,00000
Navy, Ordinary180,00000
2,260,00000
sums paid and to be paid1,989,02167
proportional deficiency to be abated270,978135
2,260,00000
South Sea Company by quarterly payments535,33210
sums paid and to be paid535,33210
Recoining money of Scotland2,7005
sums paid and to be paid2,70053½
Loss on Plate Coined1,915116
sums paid and to be paid1,915116
for 40,000 men in Flanders886,223186
10,000 additional men there177,51136
15,176 conditional men there260,993167
1,324,728187
sums paid and to be paid1,165,890188
Proportional Deficiency to be abated158,8371911
1,324,728187
War in Spain Ladyday quarter 1712225,3857
ditto to Xmas 1712250,00000
475,3857
sums paid and to be paid418,385176½
proportional deficiency to be abated56,999101¼(sic)
475,38578¼
Pay, subsidies and charges of the War in Portugal196,4521410
sums paid and to be paid172,897151
proportional deficiency to be abated23,554199
196,4521410
£s.d.£s.d.
Ordnance for Land Service111,983104
Fortifications of Edinburgh Castle2,50000
ditto of Fort William1,62000
ditto of Dunbarton Castle30869
116,411171
sums paid and to be paid102,453168¾
proportional deficiency to be abated13,95804¾ (sic)
116,411171
towards the Church at Rotterdam2,50000
sums paid and to be paid2,50000
Forces and Independent Companies in Great Britain468,8301510
General Officers there14,41018
Contingencies7,50000
Garrisons there23,40000
514,14114
sums paid and to be paid452,49527¾
proportional deficiency to be abated61,6461110
514,141145¾
Subsidies to the Allies328,956167
sums paid and to be paid289,51431½
proportional deficiency to be abated39,442135½
328,956167
Transports80,00000
sums paid and to be paid70,407168
proportional deficiency to be abated9,59234
80,00000
Deficiencies on the Grants 1711589,839174
sums paid and to be paid519,116164
proportional deficiency to be abated70,72310
589,839174
for extraordinaries as per the particulars243,020176
sums paid and to be paid213,88235½
proportional deficiency to be abated29,138140½
243,020176
Salaries and incidents of the Commissioners for Public Accounts6,00000
sums paid and to be paid6,00000
ditto as Commissioners for Army Debts4,50000
sums paid and to be paid4,50000
Deficiencies of Annuities purchased 6° Annœ22,0111311
sums paid and to be paid22,0111311
total voted6,703,89715
sums paid and to be paid5,969,02586½
proportional deficiency to be abated734,87273
£6,703,89715
An explanation follows:
The sum of 2,080,000l. for Sea Service is the usual sum for 40,000 men, including 8,000 Marines (victualling at 19s. a man a month, wages at 1l. 10s. ditto, wear and tear at 1l. 7s. ditto and Ordnance for Sea Service 4s. ditto, making 4l. a man a month).
For the Ordinary of the Navy the usual sum had been 120,000l. but for 1712 an Estimate of 180,991l. 10s. 7d. (details given) had been presented and on this 180,000l. had been voted, making a total for the Navy of 2,260,000l.; the Deficiency might fall on any part of this sum.
Explanations of the South Sea Fond and Coinage provisions follow; these were governed by the relevant Statutes.
In Flanders (details given) the sums voted had been much as in former years and the Establishment for the 40,000 men for 1712 ought to be reduced at least to 886,223l. 18s. 6d.; the Deficiency of 158,837l. 19s. 11d. might fall on any part of the 1,324,728l. 18s. 7d.; the 12,000l. demanded for the Battalion of Ottingen had not been allowed.
In Spain provision had only been made for one quarter-year on the existing scale; for the remaining three quarters the sum voted was computed on a basis of one Regiment of Dragoons, and six Regiments of Foot only being retained, no provision being made for the six Regiments in Great Britain which were on the Spanish Establishment nor for the prisoners in Spain nor particularly for the garrisons of Port Mahon and Gibraltar. The Deficiency of 56,999l. 10s. 1¼d. might fall on any part of the 475,385l. 7s. 8¼d. voted.
In Portugal the sum voted provided for five Regiments of Foot; six Regiments of Dragoons were "to be broke".
The Demand in the Ordnance Estimate had amounted to 130,091l. 19s. 7½d., upon which the House had voted 116,411l. 17s. 1d.; 18,000l. demanded for Ordnance Stores for Port Mahon and Gibraltar had not been allowed.
The Deficiency of 13,958l. 0s. 4¼d. might fall on any part of the sum voted.
The 2,500l. for the Church at Rotterdam was to be issued to the Treasurer or such persons as were accountable for the whole charge of that building.
The sum of 468,830l. 15s. 10d. had been voted for the Guards in Great Britain (four Troops of [Horse] Guards, First and Second Troops of Grenadier Guards, the Royal Regiment of Guards, five Regiments of Dragoons, three Regiments of [Foot] Guards, four Regiments [of Foot], Kirk's, Botham's, Wightman's and Breton's, six Regiments for Sea Service, four Independent Companies at New York, one at Bermuda, one in Newfoundland and three in North Britain). Adding for General Officers etc. and Garrisons the total was raised to 514,141l. 14s. 5¾d., on any part of which the Deficiency of 61,646l. 11s. 10d. might fall.
Details of the Subsidies follow; the Deficiency of 39,442l. might fall on any part of the 328,956l. 16s. 7d. voted.
The Deficiency of the Grants anno 1711 amounted to 589,839l. 17s. 4d., viz.: Navy (Victualling and Wear and Tear), 82,178l. 4s. 2½d.; Ordnance, Sea Services, 13,908l. 6s. 3d.; ditto Land Services 39,908l. 6s. 3d.; Guards and Garrisons 41,537l. 11s. 8d.; Transports, 42,085l. 11s. 2d.; Forces (detailed) 370,221l. 17s. 9½d.
Tables follow showing how much had been issued out of the Fonds granted for the year 1712 to the several Uses in part of the above-mentioned sum of 5,969,025l. 8s. 6½d. and also the Remainder on 5 July 1712. This gives a Total issued before 5 July 1712 of 2,636,183l. 12s. 5d. leaving 3,332,841l. 16s. 1½d. to be issued.
It may be assumed that these Entries are given as an intermediate Memorandum where T.30/4 gives the final results. The sums voted in Ways and Means as given in T.30/4 (pages lxxx–lxxxi infra) are as follows:
£s.d.
Land Tax1,880,00000
Malt Duties650,00000
The 10l. Lottery1,800,00000
The Classes Lottery1,800,00000
The Deduction of 2½ per cent. from the pay of Subsidies and allowances to Foreign Troops21,7642
£6,151,7642
This gives a Deficiency of 863,343l. 13s. 9d. as against the total of 7,015,107l. 16s. 5½d. voted (see page xiii above). As compared with T.35/17 the Malt Duty is put at a higher figure and no mention is made of the Coinage Duty (omitted also on the other side of the balance sheet).
THE COMMISSIONERS FOR EXAMINING AND STATING THE PUBLIC ACCOUNTS
The enquiries which had been proceeding the previous year into Whig financial administration—to which Dr. Shaw alludes in his Preface to Vol. XXV, p. vi—had culminated on May 31 of that year in an Address to the Queen (C.J., Vol. XVI, p. 683): this stated that in making suitable Provision for the public Service, the Commons had met with great Difficulties from the Anticipation of Funds and the large Sums with which the public Revenues stood charged for long Terms of Years to come. However, they had not been discouraged but had carried on their Endeavours to raise such Supplies as would be effectual, not only for the present Year but also for the Discharge of the heavy Debts so long and so justly complained of ... At the same Time they had thought it another Part of their Duty to enquire into the Causes of the heavy Debts they laboured under ... In examining into the State of the War they found that in several Years the Service had been enlarged, and the Charge increased, beyond the Bounds prescribed, and the annual Supplies granted, by Parliament. ...
This also had been an Occasion, why great Sums of unappropriated Money, arising from Surplusages of some of the Funds, had not been applied in Aid of the Deficiencies of other Funds, but other Uses had been found out, such as were neither voted nor addressed for by Parliament; which they adjudged to be a Misapplication of public Money.
With regard to the Debts of the Navy, they found a Liberty of diverting several Sums to other Purposes, for which they were not intended. ...
To this they must add the many notorious Imbezzlements and scandalous Abuses as well in the Management of the Queen's Brew-house as in the Contracts for furnishing the Navy with Beer. They had already presumed to address the Queen that several Persons should be prosecuted but they must also represent that the Commissioners for victualling the Navy had been guilty of great Negligence and Remissness. ...
The evil Effects of this Mismanagement had been increased by the Methods of bringing in the public Money. On 8 December 1710 there was an Arrear of the several Land Taxes for five years of 272,596l. 8s. 8d. (reduced to 180,439l. 7s. 6½d. by the beginning of April 1711).
They might have made still greater Progress in their Enquiries if the Accounts of public Money had been regularly passed but, of the Monies granted by Parliament, and issued for the public Service to Christmas, 1710, there remained unaccounted for 35,302,107l.; such of the Accountants who had neglected their Duty in prosecuting their Accounts ought no longer to be entrusted with Public Money. (The Address went on to deal with the bringing over of the Poor Palatines and with the charter imposed on Bewdley.) The Commons accordingly besought the Queen to avoid all Persons who should endeavour to engage her in such pernicious Measures and that she would employ in Places of Authority and Trust such only as had given good Testimonies of their Duty to her and of their Affection to the true Interest of her Kingdom.
The chief scandals explored in that year had been the Navy Beer Contracts and abuses in the paying of the Guards and in relation to Chelsea Hospital; see particularly C.J., Vol. XVI, pp. 446, 498–502, 645–655 and 680. In 1711–12, however, direct attacks were made on Robert Walpole and on the Duke of Marlborough himself. On December 21 (C.J., vol. XVII, pp. 15–18) there was presented from the Commissioners for taking the Public Accounts a Report relating to Army Affairs: the Commissioners had examined Sir Solomon de Medina, Contractor in the Low Countries, who had deposed that on each of his Contracts from 1707 onwards he had paid the Duke of Marlborough considerable sums and that he believed that in earlier years Antonio Alvarez Machado, his predecessor, had done the like.
The Duke of Marlborough in a letter from the Hague of 11 November 1711 had written that this had always been allowed as a perquisite to the General or Commander in Chief in the Low Countries and that the money had been employed for the Public Service on Secret Intelligence; he enclosed an authority for the 2½ per cent. Deduction from the Pay of the Foreign Troops, which deduction had gone towards the same service.
The Commissioners professed themselves unable to accept this explanation.
On the same day the Commissioners reported on certain Forage Contracts, for the Troops in North Britain, made by Robert Walpole, late Secretary at War.
These charges were taken into consideration by the House on 17 January 1711–12 (C.J., Vol. XVII, pp. 29–30). The Forage Contracts in North Britain were taken first, the depositions of Robert Man (or Mann) being laid before the House. Mr. Walpole was heard in his place but withdrew before any Debate or Question proposed. The House resolved (205 to 148):
"that Robert Walpole, Esquire, a Member of this House, in receiving the sum of 500 Guineas, and in taking a Note for 500l. more, on Account of two Contracts for Forage of her Majesty's Troops quartered in North Britain, made by him when Secretary at War, pursuant to a Power granted to him by the late Lord Treasurer, is guilty of a high Breach of Trust, and notorious Corruption."
It was accordingly further resolved
"that Mr. Walpole be committed to the Tower during pleasure of the House and that he be also expelled the House." Consideration of the charges against the Duke of Marlborough was postponed for a week.
The Commissioners' Report was again before the House on January 24 (C.J., Vol. XVII, pp. 37, 38); the evidence of Mr. Cardonnel and of Jacob De Mercado, Book-keeper of the late Messrs. Machado and Pereira, and of Manual Cardoso, another Contractor, was produced; the usage of making presents or gratifications to the General Commanding in Chief had become so long established that the Contractors thought that those Generals might legally claim the same; it was traced back to the first campaigns of King William III and to the War of 1672.
Nevertheless, the House resolved by 265 votes to 155 that the Duke's action was "unwarrantable and illegal"; it was further resolved "that the 2½ per cent., deducted from the foreign Troops in her Majesty's Pay, was Publick Money, and ought to be accounted for." See Declared Accounts: Army: Forces in the Low Countries, p. cxvii infra.
Further irregularities over the Bread Contracts in Flanders were alleged against the Duke's Secretary, Mr. Cardonnel; and against Mr. Sweet, Deputy Paymaster at Amsterdam; also in connexion with the Forage Contract in North Britain against Sir David Dalrymple. They were considered February 19 and Mr. Cardonnel was expelled the House (C.J., Vol. XVII, pp. 95–97).
PASSING OF ACCOUNTS
It was Resolved on December 11 (p. vii supra) "that the Auditors of the Imprests do lay before this House a Certificate, how far the Imprest Accountants have passed their Accounts". A Return was accordingly presented on February 21 (C.J., Vol. XVII, pp. 99–103). A sum of 6,133,571l. 15s. 2¼d. had been accounted for since last Session. The Earl of Ranelagh and James Brydges were awaiting Privy Seals which had now been prepared and laid. The Executrix of Sir Thomas Littleton, late Treasurer of the Navy, had delivered her Account for 1706 and her Ledger Accounts for 1707 and 1708. Mr. Walpole had delivered his Ledger Account for 1710. Samuel Atkinson and Nicholas Roope, late Commissioners for Transportation, had delivered their Final Accounts; of their Account for the War in Flanders from 1692 the Cash Part was made up and ready to be laid before the Lord Treasurer. Walter Whitfield's Account of the Marines to Christmas 1708 was under examination. Capt. Thomas Savery had delivered his Account for three years to 30 June 1711. Further information is contained in a Certificate from the Auditors of the Imprests which shows considerable progress (C.J., Vol. XVII, p. 99). Stronger measures, however, were proposed against Accountants in Default; where necessary a Capias ad computandum was to be taken out.
STATE OF THE WAR
On 20 December 1711 it was Resolved that an humble Address be presented to the Queen that she would direct that an Account be laid before the House of the Quotas and Proportions of her Majesty and her Allies by Sea and Land, during the present War, including Subsidies; and what Agreements or Conventions had been made for the said Quotas and Proportions; and also how the same had been observed (C.J., Vol. XVII, p. 14).
A Statement was accordingly produced by Mr. Secretary St. John on 28 January 1711–12 (C.J., Vol. XVII, pp. 40–48) showing a State of the War in Flanders 1701 to 1711 inclusive; a State of the War in Portugal; a State of the War in Spain; a State of the Subsidies ...; and also a State of the Sea Service. From this it appeared that England had furnished 13,892 more men for Flanders than her Proportion, whereas Holland had furnished 20,897 less; the real disproportion was greater inasmuch as the number of Garrisons had increased, reducing the numbers of men available for the Field. In Portugal the States had kept up their Quota of a Third till the Battle of Almanza but since that time had not sent a man thither; the King of Portugal had also failed to fulfil his obligations; in Spain also the States had not sent any Forces since the battle of Almanza.
The State of the Subsidies showed that of 25,270,657 crowns England had paid 15,790,361 and Holland 9,480,296 only. The Sea Service showed that the States General had consistently failed to supply Three ships to the Queen's Five as provided by Treaty.
On January 29 the Barrier Treaty with Holland of 29 October 1709 was laid before the House (C.J., Vol. XVII, pp. 50–53). Treaties of 1689 and of 1703 were laid on February 2 (C.J., Vol. XVII, pp. 57–60). Documents relating to the Barrier Treaty and a Copy of the Preliminary Articles to a General Peace signed at the Hague on 28 May 1709 were produced on February 13 and 14 (C.J., Vol. XVII, pp. 77–89).
In pursuance of an Order of February 15 it was stated on February 18 that the charge for Transport Service for the War in Spain and Portugal, 1702 to 1711, had amounted to 1,336,719l. 19s. 11d. and that since 24 June 1705 there had been paid for Contingencies, Bread and Bread-waggons, etc. for the English and Foreign Troops in Savoy, Piedmont, Italy, Spain, Portugal and Flanders, 3,487,002l. Os. 11d.; figures were also given for the victualling of the Land Forces in Spain and Portugal and for the charge of her Majesty's Ships in the service of the War there. It was Resolved that the House would enable her Majesty to bear her Share of any further Expense by Sea and Land, in proportion to what the Emperor and the other Allies should actually furnish and that her Majesty, where obliged by particular Treaties to contribute, would, for the future, only furnish Troops, and pay Subsidies, in proportion to what her Allies should actually furnish and pay (C.J., Vol. XVII, pp. 93, 94).
On March 1 a Representation on the State of the War was presented which it was proposed to make to the Queen; the Commons, having nothing so much at Heart as to enable her to bring the long and expensive War to an honourable and happy Conclusion, had inquired into the true State of the War in all its Parts; what Stipulations had been entered into and how far such Engagements had been made good; the different Interests of the Confederates and the different Shares they had contributed; they had endeavoured to discover the Nature, Extent and Charge of it, as neither to continue the Queen's Subjects under a heavier Burden than they ought to bear; nor deceive the Queen, her Allies and themselves by undertaking more than the Nation was able to perform.
The Treaty of the Grand Alliance explained the Reasons why King William III had first engaged in the War; for obtaining their Ends the Three Confederated Powers had engaged to assist one another according to Proportions to be specified in a particular Convention; this appeared never to have been ratified but an Agreement was concluded which was understood to be binding; the Emperor was to furnish 90,000 men, Great Britain 40,000 and the States General 102,000 (inclusive of 42,000 for Garrisons); at sea the Quota of Ships to be furnished was to be Five Eighths from Great Britain and Three Eighths from the States General. Upon this Foot the War began in 1702, the yearly Expense of England being then 3,706,494l. This was moderate in comparison with the 6,960,000l. estimated for the current Year, based on the previous Year's Expenditure; adding Interest for the Public Debt and Deficiencies from last Year, the current Demands for Supply thus amounted to more than 8,000,000l. per annum. The Representation alluded to the disproportionate efforts demanded of the Queen's Navy, to a falling off of the Dutch contribution even in Flanders, England's unequal share of the burthen of the War in Portugal; in Spain the inequality had been even greater. The Queen had also borne more than an equal share of the Subsidies to foreign Princes.
The Commons did not desire any Peace but on safe and honourable Terms; all they wished was an equal Concurrence from the other Powers and a just Application of what had already been gained from the Enemy; several Territories had been restored to Austria, the Revenues of which might with Reason be claimed to come in Aid towards the War in Spain; as to the other Parts of the War, to which the Queen was obliged by particular Treaties to contribute, the Commons besought her Majesty to take Care that her Allies performed their Parts and that she would, for the future, not otherwise furnish Troops, or pay Subsidies, than in proportion to what her Allies should actually furnish and pay.
After the Part borne by her Majesty in the War, it might be hoped that, in the Terms of a future Peace, Advantages would be secured to Britain by some Provision for the further Security and the greater Improvement of her Commerce but in the Barrier Treaty her Interest had been not only neglected but sacrificed.
The Commons therefore hoped that the Queen would find Means for explaining and amending this Treaty so as to be consistent with the Interest of Great Britain and with a real and lasting Friendship between the Queen and the States General (C.J., Vol. XVII, pp. 119–122).
The above extracts, necessarily very much abbreviated, have been given without comment but illustrate the temper of the House.
THE REVENUE AND EXPENDITURE ACCOUNTS [T.30]
These Accounts are in the same form as in previous years but not quite so carefully arranged. As usual they start with Funds for meeting Deficiencies and show how these were applied. The Branch Analysis shows the sums in hand at Michaelmas 1711 and the Receipts during the year from each source of Revenue against which is set how the said sums were applied and the sum in hand at Michaelmas 1712. The new Duties on Calicoes, Paper and Soap and new Stamp Duties (10 Anne, c. 18) brought in 31,437l. 10s. 1½d. and the Additional Duties on Hides, etc. (10 Anne, c. 19) 2,387l. 12s. 4d. (pages lxi and lxii). On the Lottery under the Act 10 Anne, c. 18, 1,730,000l. had been received at the Exchequer and on the Class Lottery, under the Act 10 Anne, c. 19, 926,000l. (pages lxx and lxxi).
On page lxxviii will be found the sums voted by Parliament for the Public Services, 7 December 1711 to 8 July 1712. This follows closely the details already given on pages x-xii but, as stated above, also includes sums pursuant to Acts of Parliament or especial clauses and directions therein. No mention is made of the money voted on December 14 for recoining the money of Scotland nor for the Deficiency on Coinage of Plate. On the other hand 540,321l. 12s. 0½d. is given in lieu of 535,332l. 1s. 0d. as the figure voted on 19 January to make good to the Navy so much as was to be paid to the South Sea Company.
The sums so voted and enacted are given as 7,015,107l. 16s. 5½d. against which estimated grants amounted to 6,151,765l. 2s. 8½d., only, leaving an estimated deficit of 863,343l. 13s. 9d.
The General Analysis follows, which in the original Account is set in parallel columns for Revenue on the left and Expenditure on the right. In abstracting it has been found better to take the Revenue first, the Expenditure second as two separate Accounts.
The Revenue Account shows:
£s.d.
Remains in Cash, Michaelmas 17111,640,11010
Customs Revenues1,454,8576
Excise Revenues1,709,929169
Post Office91,44033
Casual Revenues, etc126,776132
Ditto, arrears for King William's debts434
Aids and Taxes2,337,7091710½
Unclassified Items3,625,421810½
10,986,25001
The Abstract of Expenditure shows:
£s.d.£s.d.
Navy2,215,43413
[Voted:
for the 40,000 men in the Sea Service2,080,00000
for the Ordinary180,00000
2,260,00000
Ordnance227,729140
(Land Services 144,302l. 9s. 11½d.; Sea
Services 82,675l. 0s. 3½d.)
[Voted:
for Land Service (fn. 2) 111,983104
for Fortifications4,42869
116,411171
Forces Abroad2,311,9351610
[Voted:
for the 40,000 men886,223186
for 10,000 Additional men177,51136
for a further 15,178 Additional men260,993167
for Spain475,3857
for Portugal196,4521410
for Subsidies328,9561611
for Extraordinaries243,020176
2,468,544156¼]
Guards and Garrisons558,02598
[Voted:
pay of the Guards468,8301510
General Officers pay14,41018
Contingencies7,50000
Garrisons' pay23,40000
514,14114
Transport Service15,50000
[Voted:80,00000]
King William's Debts27500
Civil List, Scotland25,060011½
Queen Anne's Civil List671,255169
Miscellaneous Payments1,550,860011
Loan Account565,27011
Remains at Michaelmas 17122,292,08410
£10,433,43114
The Account is completed by the Loan Account (showing an excess of Moneys repaid over moneys borrowed of 552,818l. 5s. 6½d.), an Account of Unappropriated Moneys and the Civil List Account.
THE DECLARED ACCOUNTS [E.351 AND A.O.1]
These continue the series already printed in these Volumes; they have been done as fully as conveniently possible and where they have had to be substantially abbreviated, some indication such as 'detailed' or 'names given' has been inserted: the number of columns of figures has been cut down for economy in printing. The Army Accounts reflect the changes in Command and Policy; there are allusions to the Peace Conference for which the British Representatives had to be fitted out from the Wardrobe; the large 'surplusages' in the Civil List Accounts are evidence of the inadequacy of the Civil List to which Dr. Shaw has repeatedly alluded; in the case of the Wardrobe Accounts in particular the custom was to credit the Accountant with the amount of the Tradesmen's Bills without asking for vouchers to show that they had been paid. The inference is obvious!

Footnotes

1 Danes 493,380l. 10s. 5d., Prussians 116,282l. 15s. 11d., Hessians 53,686l, and Hanoverians, etc. 171,329l. 10s.
2 Ordnance for Sea Service is included in the Navy Votes.